CANNIO COACHING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CANNIO COACHING
Largest movements
- Receivables within one year -€9,856
down €9,856 (-73.3%), from €13,444 to €3,588
of which Trade receivables: -€9,850
- Advances received -€12,100
no longer reported in 2025 (was €12,100)
- Other debts +€6,424
up €6,424 (+40.8%), from €15,744 to €22,169
- Current portion of long-term debt -€2,553
down €2,553 (-83.2%), from €3,068 to €515
- Trade debts -€2,321
down €2,321 (-77.8%), from €2,983 to €662
- Profit (loss) carried forward -€1,473
down €1,473 (-7.0%), from €21,092 to €19,619
- Gross operating margin +€18,788
up €18,788, from -€12,813 to €5,975
- Other operating charges -€522
down €522 (-25.7%), from €2,035 to €1,513
- Depreciation +€449
up €449 (+9.6%), from €4,676 to €5,125
- Financial charges -€200
down €200 (-19.8%), from €1,012 to €811
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,146 | €77,187 | -€11,959 | -13.4% |
| Fixed assets | 21/28 | €65,817 | €65,074 | -€743 | -1.1% |
| Tangible fixed assets | 22/27 | €21,762 | €21,019 | -€743 | -3.4% |
| Plant, machinery and equipment | 23 | €18,557 | €15,448 | -€3,109 | -16.8% |
| Furniture and vehicles | 24 | €797 | €1,944 | +€1,148 | +144% |
| Other tangible fixed assets | 26 | €2,408 | €3,627 | +€1,219 | +50.6% |
| Financial fixed assets | 28 | €44,055 | €44,055 | = | 0.0% |
| Current assets | 29/58 | €23,328 | €12,112 | -€11,216 | -48.1% |
| Amounts receivable within one year | 40/41 | €13,444 | €3,588 | -€9,856 | -73.3% |
| Trade receivables | 40 | €10,438 | €588 | -€9,850 | -94.4% |
| Other amounts receivable | 41 | €3,006 | €3,000 | -€6 | -0.2% |
| Cash at bank and in hand | 54/58 | €8,906 | €8,294 | -€611 | -6.9% |
| Deferred charges and accrued income | 490/1 | €978 | €230 | -€748 | -76.5% |
| Total equity and liabilities | 10/49 | €89,146 | €77,187 | -€11,959 | -13.4% |
| Equity | 10/15 | €54,062 | €52,589 | -€1,473 | -2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,970 | €12,970 | = | 0.0% |
| Distributable reserves | 133 | €12,970 | €12,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,092 | €19,619 | -€1,473 | -7.0% |
| Amounts payable | 17/49 | €35,083 | €24,598 | -€10,485 | -29.9% |
| Amounts payable after more than one year | 17 | €515 | - | -€515 | |
| Financial debts | 170/4 | €515 | - | -€515 | |
| Amounts payable within one year | 42/48 | €34,568 | €24,598 | -€9,970 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €3,068 | €515 | -€2,553 | -83.2% |
| Trade debts | 44 | €2,983 | €662 | -€2,321 | -77.8% |
| Suppliers | 440/4 | €2,983 | €662 | -€2,321 | -77.8% |
| Advances received on contracts in progress | 46 | €12,100 | - | -€12,100 | |
| Taxes, remuneration and social security | 45 | €673 | €1,252 | +€579 | +86.1% |
| Taxes | 450/3 | €673 | €1,252 | +€579 | +86.1% |
| Other amounts payable | 47/48 | €15,744 | €22,169 | +€6,424 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,676 | €5,125 | +€449 | +9.6% |
| Other operating charges | 640/8 | €2,035 | €1,513 | -€522 | -25.7% |
| Gross operating margin | 9900 | -€12,813 | €5,975 | +€18,788 | |
| Operating profit (loss) | 9901 | -€19,524 | -€663 | +€18,861 | +96.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,012 | €811 | -€200 | -19.8% |
| Recurring financial charges | 65 | €1,012 | €811 | -€200 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,535 | -€1,473 | +€19,062 | +92.8% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€20,535 | -€1,473 | +€19,062 | +92.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,535 | -€1,473 | +€19,062 | +92.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.